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" Income received by estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated. "
Taxes on Incomes and Excess Profits as Revised and Amended by the War ... - Page 28
by Savings Union Bank and Trust Company - 1917 - 78 pages
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Cumulative Bulletin ... Income Tax Rulings, Volume 2

United States. Bureau of Internal Revenue - Income tax - 1921
...two taxes were severally collected. The Act of 1918, by sections 210. 211. and 219, subjects the net income " received by estates of deceased persons during the period of- administration or settlement" to an income tax measured by fixed percentages thereof; by sections 212 and 219 requires that the net...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - Income tax - 1922 - 541 pages
...and 211 shall apply to the income of estates or of any kind of property held in trust, including (1) Income received by estates of deceased persons during...period of administration or settlement of the estate; . . . (4) Income which is to be distributed to the beneficiaries periodically, whether or not at regular...
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Proceedings of the Annual Conference Held Under the Auspices of the National ...

National Tax Association - Local taxation - 1922
...and with respect to the income of estates or of any kind of property held in trust, including : (a) Income received by estates of deceased persons during...period of administration or settlement of the estate ; (b) Income accumulated in trust for the benefit of untjorn or unascertained persons or persons with...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 256

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1922
...1921.— Decided June 6, 1921. The Revenue Act of 1918, Title II, taxes by fixed percentages the net income "received by estates of deceased persons during the period of administration or settlement," and provides that the net income shall be ascertained by making from the gross income, as denned, certain...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 4

United States - Law - 1922
...taxable year, for the purpose of the income tax imposed by the Act of February 24, 1919, upon the net income received by estates of deceased persons during the period of administration or settlement, which statute, in this section, makes express provision for the deduction of taxes paid or accrued...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 256

United States. Supreme Court - Courts - 1922
...the two taxes were severally collected. The Act of 1918, by 210, 211 and 219, subjects the net income " received by estates of deceased persons during the period of administration or settlement " to an income tax measured by fixed percentages thereof; by 212 and 219 requires that the net...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 238 pages
...211 shall apply to the income of estates or of any kind of property held in trust, including — (1) Income received by estates of deceased persons during...period of administration or settlement of the estate; (2) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - Income tax - 1923 - 144 pages
...211 shall apply to the income of estates or of any kind of property held in trust, including — (1) Income received by estates of deceased persons during...period of administration or settlement of the estate; (2) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with...
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Accounting Principles Underlying Federal Income Taxes, 1924

Eric Louis Kohler - Accounting - 1924 - 489 pages
...shall apply to the income of estates or of any kind of property held in trust, including — ( 1 ) Income received by estates of deceased persons during...period of administration or settlement of the estate; ( 2 ) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 363 pages
...collected by a guardian of an infant which is to be held or distributed as the court may direct ; (3) Income received by estates of deceased persons during...period of administration or settlement of the estate ; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries...
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